| Show new legislation allows tax levy increase for Eli eligible aible school districts tn SALT LAKE CITY the board ot of education of 0 any school district in utah has complete authority under tinder an act passed by the recent session of the state legislature to laquire an increase in tho the property taxes ot of the district ot of 12 mills for the next four years or 10 mills for tile the next five years it Is doubted in some qu quarters aiters if many of the members of 0 the legislature realized that they were raising the limitations of school bisti district let levies in such a v wholesale hole sale manner this is tor for the reason that an another cither feature in the baill bill passerby pass edby the legislature and signed I 1 by the governor was the subject of 0 considerable debate in effect it if not be design the proposed appropriation of 2000 from the sales tax proceeds tor for school building aid in those districts of the state which could quality qualify was the chief topic of dis cassion during the enactment of 0 the legislation the practical effect of other legislation designed to assist in solving the school building problem will probably be that no school district will be able to qualify for participation in the fund house bill was one ot of a series le s of three bills seeking to provide videt a temporary solution for the difficulties of school districts in I 1 coping with the necessity of providing proper housing tor for their charges it provided the 2 million appropriation and required that a school district could participate in the fund when it demonstrated a need tor for funds in excess of the amounts which the district can raise two requirements were set up a the districts must have exhausted the legal permissible bonding power of the district b the district must levy for debt service and capital outlay purchase of sites building and equipment either 12 mills for four years or ten mills tor for five years the district could select which plan it might choose to follow and could diminish the levy by deducting and cur lent legal levies tor for school building or debt service to this b requirement the legislature added the following language abo the school districts of this state are hereby authorized to make such special additional levies tor for the purposes purpose I 1 herein provided by resolution of the board of education of 0 the district and lest there should be any misunderstanding to the effect that such special additional levies applied only to school districts which were attempting to I 1 quality qualify for participation in fit the fa 2 fund the new law provides in another section j nothing herein shall limit or prevent a school district not receiving such emergency supplemental state aid from making the additional special levies authorized by this act As to the bonding requirement rement in paragraph aph a above the legislature enacted in the same bame series of bills an act which raised the present bonding limit of 4 per cent 3 per cent in salt lake city if the value of taxable property in the district as shown by the last equalized assessment roll for county purposes to 4 per cent in all districts of one hundred per cent of the reasonable fair cash value of taxable property in the district as computed from the last equalized assessment roll tor for county purposes ani since the law was amended in 1947 to fix assessed value at 40 per cent of at the reasonable fair cash value the effect of the new act Is to increase the bonding authority of the school district to two and one halt half times what it was until tuesday may 8 when this new act house dill bill became effective in salt lake city school district the limitation was increased to three and one third times the former limit house dill bill was made effective on approval but it terminates 1 june 30 1933 1953 it is not at all impossible but it Is rather improbable that any school district ln in the state can comply with all the procedure necessary to increase its bonded indebtedness to the new limit and market the bonds prior to july 1 1953 the consent of the property taxpayers of 0 the district at an election Is one of 0 the requirements but regardless of inether it can quality qualify tor for state aid from the 2 fund for emergency supplemental net building needs school districts have authority under house dill to levy a total of 48 8 or 50 mills over a period of four or five years respectively tor for building requirements and debt service thus school districts have authority to provide money tor for buildings through various channels as follows a A few districts possibly could qualify for participation in the appropriated from the emergency relief fund sales tax proceeds in house bill b all districts have authority under the same act to raise by property taxes the proceeds of at a levy of 12 mills for tour four years or of 10 mills tor for five years as the local board of education may decide c all districts may at a spec 1 lal election submit to the electors of the district the question ot of levying a special tax for one or more dore years for buildings and sites such tax may not exceed 10 mills on tife the assessed value of all taxable property in any one year nor may it exceed 10 per cent of the cost of 0 the districts minimum school program d all districts may without e lection levy not in excess of 0 30 per cent of the minimum school program or 6 mills at the option of the district plus an additional 10 per cent of the cost of the minimum school program for the additional purchase ot of school sites the erection or remodeling of school buildings and tor for the equipment of the same inasmuch as in all but the richest per pupil school districts the state aid amounts to anywhere from 60 to almost 90 per cent of the cost of operation of the schools the surplus above running expenses from such sources can amount to considerable sums the 1951 legislature house dill provided that any surpluses in the he district general fund way may be placed in the building reserve fund e all districts are permitted to issue bonds after election in which property taxpayers participate with the limitations raised by the 1951 legislature as previously stated 1 |
